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Insurance

Что такое Статутная отчетность?

Статутная отчетность The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Статутная отчетность” Used in Practice?

Статутная отчетность требует, чтобы страховщики оценивали активы и обязательства по консервативным правилам, установленным регулятором.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Что такое Статутная отчетность?

The accounting principles and methods prescribed by insurance regulators for financial reporting. Statutory accounting emphasizes solvency and conservative valuation of assets and liabilities. Required for regulatory filings in most jurisdictions.

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